TMI Blog2013 (12) TMI 1595X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of 2012 - - - Dated:- 19-12-2013 - MR. APARESH KUMAR SINGH J. For the Appellant: Mr. Deepak Roshan, Advocate For the Respondent: Mr. Sumeet Gadodia, Advocate Heard learned counsel for the revenue as well as learned counsel for the respondent. The instant appeal is preferred against the order dated 11th July, 2011 passed by Income Tax Appellate Tribunal, Circuit Bench, Ranchi, in the case of the respondent being I.T.A No. 125/Ran/2010, whereunder the Tribunal has allowed the appeal of respondent and set aside the order passed by CIT in F. No. 12A72/ 1011/ 1005 under Section 12A/AA of the Income Tax Act, 1961 and further directed the CIT to renew the registration under Section 80G and also grant of registration under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.I.T exercising the powers under Section 12A(3) of the I.T.Act, held that the clause 5.10 of the trust deed are not considered to be genuine in terms of all of its objects are concerned. On those findings CIT cancelled the registration already granted on 28.7.2006. Being aggrieved the respondent assessee preferred an appeal before ITAT being ITA No. 125/Ran./10. The Tribunal taken up I.T.A. No. 125/Ran./2010 along with seven other tax appeals and passed common order stating that the assessee society(s) was/were given registration under Section 12AA and renewal was granted under Section 80G for earlier years and therefore, it cannot be said that the material filed by the assessee(s) is incorrect. On those findings, the ITAT directed renewa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon order. We are of the view that the tribunal ought to have considered each one of the appeals considering the factual aspect of one of the matters and also the findings recorded by CIT. We are of the view that clubbing of income tax appeals by the tribunal would not be a ground in warranting interference of the impugned order of the Tribunal. On perusal of the order of the CIT, we find that the CIT has decided the appeal referring to clause 5.10 of the trust deed stating that the trustee can do all other works, as deemed fit by them and they have a discretion to do all such works which may or may not be in accordance with the object of the trust. The observation of the CIT is only a general observation and is not substantiated by any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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